(Issued by the State Administration of Taxation on February 27 2008.)
Offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the local taxation bureaux of Guangdong Province, Hainan Province and Shenzhen City:
各省、自治区、直辖市和计划单列市国家税务局，广东、海南省地方税务局，深圳市地方税务局：
Pursuant to the relevant provisions of the PRC Enterprise Income Tax Law and its Implementing Regulations, the PRC Law on the Administration of the Levy and Collection of Taxes and its Implementing Rules and the State Council, Circular on the Implementation of Transitional Preferential Enterprise Income Tax Policies (Guo Fa [2007] No.39), we hereby notify you on tax treatment issues following the abolition of several preferential tax policies previously applicable to foreign-invested enterprises and foreign enterprises as follows:
根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和《国务院关于实施企业所得税过渡优惠政策的通知》(国发[2007]39号)的有关规定，现就外商投资企业和外国企业原执行的若干税收优惠政策取消后的税务处理问题通知如下。